Analysis
Subheading 4503.90 covers other, within heading 4503. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 4503.90.60 (other: other).
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 14%. The median line pays duty-free.
The US splits it as follows: 4503.90.20 for disks, wafers and washers (duty-free), 4503.90.40 for wallcoverings, backed with paper or otherwise reinforced (duty-free) and 4503.90.60 for other: other (14%).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Wood Product Manufacturing (321999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4503.90.20 | Disks, wafers and washers | Free |
| 4503.90.40 | Wallcoverings, backed with paper or otherwise reinforced | Free |
| 4503.90.60 | Other: other | 14% |